The Single Audit Act and Office of Management and Budget (OMB) Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations, requires non-federal entities that expend equal to or in excess of $500,000 ($750,000 on or after January 1, 2015 for non-federal entities) in federal awards within a fiscal year to have an audit performed by an independent auditor in accordance with the Single Audit Act. The ADE (pass-through-entity) provides Federal awards to entities (sub-recipients) such as Arizona school districts and charter schools (LEAs) to carry out Federal programs. (See pass-through entity responsibilties for more information.) Please note that “independent auditor” means an auditor, that is a public accountant or a Federal, State or local government audit organization, which meets the general standards specified in generally accepted government auditing standards (GAGAS). The term auditor does not include internal auditors of non-profit organizations. (OMB Circular No. A-133, Subpart A, § ___.105. (See also Arizona Revised Statutes §§ 15-914.)

The Comprehensive Annual Financial Report (or if applicable, financial statement report) is required. If the Comprehensive Annual Financial Report (CAFR) and single audit report are separate reports, then both reports must be submitted to ADE. If both reports are not submitted, the single audit reporting package will be considered incomplete.

Due Date All audit reports are due nine months after the entity’s fiscal year end including Single Audit Reporting packages(Reference: OMB Circular A-133, Section .320). Acceptable Report Formats The ADE will accept reports submitted in electronic copy (Unsecured PDF). Hard copy has no longer been accepted as of October 2014. Electronic report files must be in PDF file format and include the independent auditor’s electronic signature. Electronic reports may be submitted on

Electronic File Naming Conventions must be followed when submitting audit reports. File names must identify the Fiscal Year, Entity Name and the type of report being submitted (USFR, Financial Statements, Single Audit, etc.)

Most mail servers (both incoming and outgoing) restrict attachment sizes to a maximum of 10MB. ADE’s file size limit is 10MB, which includes the email itself. Please submit attachments no larger than 8MB.

Federal Register, Page 78594 (Vol. 78, No. 248/ Thursday, December 26, 2013) Section 200.501 Audit Requirements raises the Single Audit threshold from $500,000 in Federal awards per year to $750,000 in Federal awards per year (beginning on or after January 1, 2015 for non-federal entities).